财务术语中英文对照大全

财务术语汉英对照大全一、会计和会计理论会计决策者Decision Maker投资者Investor股东Shareholder债权人Creditor财务会计Financial Accounting会计管理会计成本会计成本会计私人会计Private Accounting公共会计Public Accounting注册会计师CPA Certified Public Accountant国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽查员IRS独资企业Proprietorship合作伙伴企业Partnership公司史会计目标Accounting Objectives会计假设Accounting Assumptions会计系数Accounting Elements会计原则Accounting Principles会计实务流程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假定Separate-entity Assumption货币度量假定Unit-of-measure Assumption持续销售假设continuity(going-concern)assumption会计分割假设Time-period Assumption资产资产负债Liability所有者权益Owners Equity收入收入费用支出收入Income丢失Loss历史成本策略Cost Principle收入实现原则Revenue Principle比例原则Matching Principle完整公共策略full-disclosure(reporting)principle客观性原则Objective Principle一致性策略一致性原则。uning principlementation Consistent Principle(一致性原则)可比性策略Comparability Principle重要原则Materiality Principle稳健性策略Conservatism Principle发生主义Accrual Basis现金收付制现金基础财务报表Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities资本投资Contributed Capital留存收益Retained Earning-是的-是的二、会计周期会计周期会计程序/周期会计信息系统会计信息系统科目分类帐会计科目科目科目会计分录Journal entry原始凭据Source Document日记帐Journal总帐总计分类帐总帐子分类帐子分类帐试算平衡Trial Balance现金收款日记帐Oracle Cash receipt journal现金付款日记帐Oracle Cash disbursements journal销售日记帐Sales Journal采购日记帐采购日记帐Journal一般分录总帐会计管理系统工作草稿工作表调整日记帐调整entries结帐Closing entries-是的-是的三、现金和债券现金现金银行存款现金银行库存现金Cash in hand流动资产Current assets支付基金Sinking fund租金Imprest petty cash检查支票(cheque)银行对帐单银行状态银行存款调节表银行重新合并状态。在途存款Outstanding deposit在途支票Outstanding check凭证Vouchers payable应收帐款科目可收货应收票据Note receivable出发地点交货价格f.o. b出货地点目的地出货价格F.O.B destination point商业折扣Trade discount现金折扣现金discount销售退货和贷记销售return and allowance呆帐费用Bad debt expense准备金Allowance method呆帐准备金Bad debt allowance损益表方法Income statement approach资产负债表方法balancsheet approach帐龄分析Aging analysis method直接抵销方法Direct write-off method包含优惠券的Interest bearing note无息票据Non-interest bearing note检票员受款人Payee本金Principal利率Interest rate到期日Maturity date本票Promissory note折扣Discount背书Endorse拒绝支付Protest fee com-是的-是的四、库存库存库存商品库存商品库存成品库存finished goods库存产品库存在制品库存原材料库存原始物料库存出发地离岸价格F.O.B出货点目的地F.O.B destination委托Consignment委托人Consignor承包商Consignee周期性存货存货存货永久库存专业库存(Perpetual inventory)采购订单减免权利金与折扣采购管理系统allowance and discounts库存过剩或短缺库存overages and shortcages批次识别方法specific identific identification加权平均值法加权平均值。先进先出方法First-in，first-out or FIFO后进先出法Lost-in，first-out or LIFO移动平均方法Moving average成本或市场价格低的Lower of cost or market or LCM市场价格市场值重置成本Replacement cost净可实现Net realizable value上限Upper limit下限Lower limit毛利方法Gross margin method零售价方法Retail method成本率Cost ratio-是的-是的五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法成本方法权益方法Equity method合并方法合并方法股息发布日期Declaration date股票注册日期Date of record利息日Ex-dividend date利息日期Payment date债券面值Face value，Par value债券折价Discount on bonds债券溢价Premium on bonds面值contract interest rate，stated rate市场利率market interest ratio，effective rate普通股Common Stock优先优先Stock现金股利现金dividends股票分红Stock dividends清算股息Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法straight-line method of amortization实际利息摊销法effective-interest method of amortization-是的-是的六、固定资产固定资产plant assets或fixed assets原始原始Original value预期使用寿命加速使用寿命。预估剩馀值Estimated residual value折旧费用Depreciation expense累积折旧Accumulated depreciation帐簿Carrying value折旧成本必须提及Depreciation cost净Net value在建施工中的施工-处理磨损Wear and tear过时的Obsolescence直线法Straight-line method (SL)工作量方法Units-of-production method (UOP)加速折旧方法Accelerated depreciation method双重馀额减少方法双精度平衡方法(DDB)年数合计方法sum-of-the-years-digits method(syd)折价物折价物生产租赁Operating lease融资租赁Capital lease低价购买权Bargain purchase option (BPO)取消资产负债表外的资金分配-balance-sheet financialing最小租赁付款额最小租赁付款额Minimum lease payments-是的-是的七、无形资产无形资产Intangible assets专利权Patents商标Trademarks，Trade names版权版权版权所有特许权或特许经营人Franchises商誉Goodwill运营成本Organization cost租赁权Leasehold摊销Amortization-是的-是的八、流动负债负债Liability流动负债Current liability应付帐款科目应付帐款应付票据Oracle Notes payable折扣票据Discount notes长期负债在一年内到期的部分current maturities of long-term liabilities付款股息Dividends payable收入前Prepayments by customers保证金Refundable deposits应付帐款Accrual expenseVat value added